26 C.F.R. § 1.6164-9   Cross references.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Extensions of Time for Payment

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§ 1.6164-9   Cross references.

For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of §301.6601–1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see §1. 1502–77(a).

[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]

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